Bill Text: TX SB26 | 2019-2020 | 86th Legislature | Enrolled

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Bill Title: Relating to the allocation to and use by the Parks and Wildlife Department and Texas Historical Commission of certain proceeds from the imposition of state sales and use taxes on sporting goods.

Spectrum: Bipartisan Bill

Status: (Passed) 2019-06-07 - See remarks for effective date [SB26 Detail]

Download: Texas-2019-SB26-Enrolled.html

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S.B. No. 26

AN ACT
relating to the allocation to and use by the Parks and Wildlife
Department and Texas Historical Commission of certain proceeds from
the imposition of state sales and use taxes on sporting goods.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 442.073, Government Code, is reenacted
and amended to read as follows:
Sec. 442.073. HISTORIC SITE ACCOUNT. (a) The historic
site account is a dedicated [separate] account in the general
revenue fund.
(b) The account consists of:
(1) credits made to the account [commission] under
Section 151.801, Tax Code;
(2) transfers to the account;
(3) interest earned on the account;
(4) fees and other revenue from operation of a
historic site; and
(5) grants and donations accepted under Section
442.074.
(c) A fee or other revenue generated at a historic site must
be credited to the account.
(d) Money in the account may be used only to administer,
operate, preserve, repair, expand, or otherwise maintain a historic
site or to acquire a historical item appropriate to a historic site.
[(e) Any money in the account not used in a fiscal year
remains in the account. The account is exempt from the application
of Section 403.095.]
SECTION 2. Section 11.035(b), Parks and Wildlife Code, is
amended to read as follows:
(b) The department shall deposit to the credit of the state
parks account all revenue, less allowable costs, received from the
following sources:
(1) grants or operation of concessions in state parks
or fishing piers;
(2) publications on state parks, state historic sites,
or state scientific areas;
(3) fines or penalties received from violations of
regulations governing parks issued pursuant to Subchapter B,
Chapter 13;
(4) fees and revenue collected under Section 11.027(b)
or (c) that are associated with state park lands;
(5) credits made to the department under Section
151.801, Tax Code, in an amount not to exceed the amount of the tax
proceeds allocated by the legislature to the account under Section
151.801(c-1), Tax Code, to be used only for the purposes provided by
that section [appropriated from the account for use during the
then-current state fiscal biennium plus the amount necessary to
fund the cost of state contributions for benefits of department
employees whose salaries or wages are paid from the account]; and
(6) any other source provided by law.
SECTION 3. Sections 11.043(b) and (d), Parks and Wildlife
Code, are amended to read as follows:
(b) The account consists of:
(1) credits made to the department under Section
151.801, Tax Code, in an amount not to exceed the amount of the tax
proceeds allocated by the legislature to the account under Section
151.801(c-1), Tax Code [appropriated from the account for use
during the then-current state fiscal biennium plus the amount
necessary to fund the cost of state contributions for benefits of
department employees whose salaries or wages are paid from the
account];
(2) proceeds of revenue bonds issued under Section
13.0045; and
(3) money from any other source authorized by law.
(d) The proceeds of bonds issued under Section 13.0045 and
deposited to the account may be spent to finance parks and wildlife
projects, including the repair, renovation, improvement, and
equipping of parks and wildlife facilities. Money deposited to the
credit of the account under Subsection (b)(1) may be used only for
the purposes described by Section 151.801(c-1), Tax Code.
SECTION 4. Section 24.002, Parks and Wildlife Code, is
amended to read as follows:
Sec. 24.002. TEXAS RECREATION AND PARKS ACCOUNT. (a) The
Texas recreation and parks account is a separate account in the
general revenue fund. Except as provided by Subsection (b), money
[Money] in the account may be used only for:
(1) grants under this subchapter to a county or
municipality with a population of less than 500,000;
(2) grants under this subchapter to any other
political subdivision that is not a county or municipality; or
(3) planning for, and acquisition, operation, and
development of, outdoor recreation and conservation resources of
this state and the administrative expenses incident to the projects
or programs authorized under Subchapter D, Chapter 13.
(b) Money deposited to the credit of the account under
Section 24.003(a)(1) may be used only for the purposes described by
Section 151.801(c-1), Tax Code.
SECTION 5. Section 24.003(a), Parks and Wildlife Code, is
amended to read as follows:
(a) The department shall deposit to the credit of the Texas
recreation and parks account:
(1) credits made to the department under Section
151.801, Tax Code, in an amount not to exceed the amount of the tax
proceeds allocated by the legislature to the account under Section
151.801(c-1), Tax Code [appropriated from the account for use
during the then-current state fiscal biennium plus the amount
necessary to fund the cost of state contributions for benefits of
department employees whose salaries or wages are paid from the
account]; and
(2) money from any other source authorized by law.
SECTION 6. Section 24.053(a), Parks and Wildlife Code, is
amended to read as follows:
(a) The department shall deposit to the credit of the large
county and municipality recreation and parks account:
(1) credits made to the department under Section
151.801, Tax Code, in an amount not to exceed the amount of the tax
proceeds allocated by the legislature to the account under Section
151.801(c-1), Tax Code, to be used only for the purposes provided by
that section [appropriated from the account for use during the
then-current state fiscal biennium plus the amount necessary to
fund the cost of state contributions for benefits of department
employees whose salaries or wages are paid from the account]; and
(2) money from any other source authorized by law.
SECTION 7. Section 151.801(c), Tax Code, is amended to read
as follows:
(c) The proceeds from the collection of the taxes imposed by
this chapter on the sale, storage, or use of sporting goods shall be
deposited as follows:
(1) an amount equal to 94 percent of the proceeds shall
be credited to the Parks and Wildlife Department for the purposes
described by Subsection (c-1) and deposited to department accounts
as provided by that subsection [specified in the Parks and Wildlife
Code]; and
(2) an amount equal to six percent of the proceeds
shall be credited to the Texas Historical Commission and deposited
to the credit of the historic site account under [as specified in]
Section 442.073, Government Code.
SECTION 8. Section 151.801(c-1), Tax Code, as repealed by
Chapter 82 (S.B. 1366), Acts of the 84th Legislature, Regular
Session, 2015, and amended by Chapter 145 (H.B. 158), Acts of the
84th Legislature, Regular Session, 2015, is reenacted and amended
to read as follows:
(c-1) The legislature shall allocate the money [Money]
credited to the Parks and Wildlife Department [accounts] under
Subsection (c) to department accounts specified in the Parks and
Wildlife Code in specific amounts provided in the General
Appropriations Act, and those amounts may be used only for the
following purposes [may be appropriated only]:
(1) to acquire, operate, maintain, and make capital
improvements to parks;
(2) for a purpose authorized under Chapter 24, Parks
and Wildlife Code; [and]
(3) to pay debt service on park-related bonds;
(4) to fund the state contributions for [employee]
benefits and benefit-related costs attributable to the salaries and
wages of department [of Parks and Wildlife Department] employees
[whose salaries or wages are] paid from sporting goods sales tax
receipts; and
(5) to fund the portion of the state contributions for
annuitant group coverages under the group benefits program operated
by the Employees Retirement System of Texas under Chapter 1551,
Insurance Code, attributable to sporting goods sales tax receipts
[those department accounts].
SECTION 9. Section 151.801(d), Tax Code, is amended to read
as follows:
(d) The comptroller shall determine the amount to be
deposited to the highway fund under Subsection (b) according to
available statistical data indicating the estimated average or
actual consumption or sales of lubricants used to propel motor
vehicles over the public roadways. The comptroller shall determine
the amounts to be deposited to the [funds or] accounts under
Subsection (c) according to available statistical data indicating
the estimated or actual total receipts in this state from taxable
sales of sporting goods, and according to the specific amounts
provided in the General Appropriations Act in accordance with
Subsection (c-1). The comptroller shall determine the amount to be
deposited to the fund under Subsection (c-2) according to available
statistical data indicating the estimated or actual total receipts
in this state from taxes imposed on sales at retail of fireworks.
If satisfactory data are not available, the comptroller may require
taxpayers who make taxable sales or uses of those lubricants, of
sporting goods, or of fireworks to report to the comptroller as
necessary to make the allocation required by Subsection (b), (c),
or (c-2).
SECTION 10. (a) This Act takes effect only if the
constitutional amendment proposed by the 86th Legislature, Regular
Session, 2019, requiring the automatic appropriation of the net
revenue received from the collection of state taxes imposed on the
sale, storage, use, or other consumption in this state of certain
sporting goods to the Parks and Wildlife Department and the Texas
Historical Commission is approved by the voters. If that amendment
is not approved by the voters, this Act has no effect.
(b) If this Act takes effect as provided by Subsection (a)
of this section:
(1) Section 442.073, Government Code, as reenacted and
amended by this Act, takes effect January 1, 2020; and
(2) the other provisions of this Act take effect
September 1, 2021.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 26 passed the Senate on
April 10, 2019, by the following vote: Yeas 30, Nays 0; and that
the Senate concurred in House amendment on May 21, 2019, by the
following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 26 passed the House, with
amendment, on April 24, 2019, by the following vote: Yeas 135,
Nays 0, three present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor